Delegation of powers for SEZ unit relocation allows Development Commissioners to approve intra zone transfers subject to documentation and tax conditions Jurisdictional Development Commissioners are delegated authority to approve intra zone SEZ unit relocations, conditional on verification of a No Dues Certificate from the current developer/co developer and a consent letter or offer of space from the receiving developer/co developer; approvals must state that tax incentives continue only for the remaining allowable period, the assessing officer may assess taxability arising from the transfer, and the unit must refund duty incentives on assets not shifted.
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Provisions expressly mentioned in the judgment/order text.
Delegation of powers for SEZ unit relocation allows Development Commissioners to approve intra zone transfers subject to documentation and tax conditions
Jurisdictional Development Commissioners are delegated authority to approve intra zone SEZ unit relocations, conditional on verification of a No Dues Certificate from the current developer/co developer and a consent letter or offer of space from the receiving developer/co developer; approvals must state that tax incentives continue only for the remaining allowable period, the assessing officer may assess taxability arising from the transfer, and the unit must refund duty incentives on assets not shifted.
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